Discrimination
– see also Non-discrimination
Contracting-out certificates, elections to employments covered by HMRC
Domestic and foreign dividends
Tax credit
Uniform tax rate
EU law
Human rights
Inheritance tax
Widowers' entitlement to equivalent of widow's bereavement allowance
Case Law –
Hobbs & Ors v United Kingdom (Applications No. 63684/00, 63475/00, 63484/00 and 63468/00). [2008] BTC 458
;
R v Inland Revenue Commissioners, ex parte Wilkinson. [2005] BTC 281
Repayment of overpaid VAT, refusal
Review and alteration of rates
Legislation/Regulatory –
PSA93 s. 42(5)
Treaties
Authorising
Commentary –
Schwarz on Tax Treaties ¶11-200
Benefits neutralising
Commentary –
Schwarz on Tax Treaties ¶11-250
Giving rise to
Commentary –
Schwarz on Tax Treaties ¶11-200
Residence
Commentary –
Schwarz on Tax Treaties ¶14-100
Third countries
Commentary –
Schwarz on Tax Treaties ¶11-400